11 Yuk Choi Rd
Hung Hom
Hong Kong
Hong Kong Polytechnic University
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IFRS, IAS, accounting quality, international accounting
Undocumented Immigrants, E-Verify, Municipal Bonds, Labor Supply, Debt Market
Government transparency, GASB 77, Tax abatement, Municipal bond JEL classification: G12, H11, H25, H74, H83
Greenwashing, Environmental action, Cost of bonds, Credit rating
provincial leaders; hometown favoritism; social identity; tax benefits
Supply chain risk, contagion effects, stock price crashes, operational incidents, financial incidents
Debt maturity; Stock price crash risk; Corporate governance; Information asymmetry
Innovation; Board Diversity; Inventor Collaboration; Minority Inventor
Income smoothing; Subsidies; Political cost; Obfuscation
operating lease, ASC 842, recognition versus disclosure, loan spread
Operating lease, ASC 842, recognition versus disclosure, loan spread
Land finance, Tax avoidance, Political incentives, Tax enforcement
Government subsidies; Political connection; Corporate disclosure; Public scrutiny
Government procurement contracts; Environmental, social, and governance (ESG); Mandatory disclosure, transparency, government customers, global market
Surname, Social Tie, Board Diversity, Firm Value, Board Voting, Executive Compensation
Free cash flows, Cross-sectional momentum, Time-series momentum, Fundamental analysis, Technical trading
Government subsidies; Anti-subsidy; Countervailing duties; Corporate disclosure; International trade
Government subsidies; Analyst forecast; Political cost; Information transparency
Bank Deregulation, Stock Price Crash Risk, Monitoring, External Financial Dependence, Lending Relationships
Government subsidies, cost of debt, firm performance
Population ageing; Labour scarcity; Labour market rigidity; Innovation
IFRS; Private Firms; Capital Investment; Investment Responsiveness; Crowding Out
Unilateral divorce laws, corporate innovation, risk taking, work effort, family laws K36, O31, D01, D22
Second Sino-Japanese War, higher education, innovation, human capital
Co-working experience; Divisional managers; Communication; Disclosure quality
Supplier financing; Crash risk; Supply chains; Monitoring; Managerial news hoarding
Antidumping; Countervailing; Uncertainty; Audit pricing
Insider trading; Government subsidy; Information transparency; Political connection
tax aggressiveness, government subsidies, paycheck protection program, COVID-19, public scrutiny, regulatory scrutiny
Risk Disclosure; Stock Price Synchronicity; International Orientation; China
CEO-worker pay disparity, pay ratio, local newspapers, press coverage
Central inspection, Environmental disclosure, Climate risk exposure
Local Government Work Report, Government Commitment, Tone, Cumulative Abnormal Returns
Labor productivity; Cross-sectional returns; Asset pricing
Family caregiving services, Corporate innovation, Gender diversity, Executive compensation
Customer concentration, Blockchain adoption, Bargaining power, Information leakage concerns, Governance mechanisms
Star Analysts departure, Non-star Analysts, Analysts' forecasting, Peer Pressure, Working Relationship
[comma separated]Automated textual analysis, risk-related disclosure, upside and downside-risk disclosures, value relevance